Below is a set relevant information on the subject of COST SEGREGATION.  Included is
information from the IRS, and articles from newspapers and professional journals.
LANDMARK CASE: Hospital Corporation of America v. Commissioner (1997) (IRS website)
IRS Cost Segregation Audit Techniques Guide (IRS website)
IRS Cost Segregation Audit Techniques Guide (PDF version)
Relevant Court Cases and Determining Personal and Real Property (IRS website)
IRS 13 Elements of a Quality Cost Segregation Study (IRS website)
Form 3115 - Change in Method of Accounting (IRS website)
IRS Review and Examination of a Cost Segregation Study (IRS website)
Revenue Proc 2004-11: Catch-Up provision changed to One Year (IRS website)
Real Estate Transfer Tax Rates - by State (from
GO Zone legislation (Gulf Opportunity Zone Act of 2005) - Related Hurricanes Katrina, Wilma, Rita)
1031 Exchange and Cost Segregation,, Mar 2006
Depreciation Recapture - 101
Cost Segregation and Role of Contractor. JCAT. Jan/Feb 2005
Cost Segregation Applied, Journal of Accountancy, Aug 2004
Best of Both Worlds, Journal of Accountancy, Aug 2005
Why 90% Self-Storage Owners Overpaying on Fed Income Taxes, Self, 11 July 2006
Reduce Taxes with Cost Seg Study, Colorado Real Estate Journal, Feb 2004
Property Owners Profit from Change in Tax Laws, WSJ, Jun 2002
How New Ruling Affect Depreciation Deductions, WSJ, Feb 2004
Recent Decisions Allow for Faster Depreciation, The CPA Journal, Feb 2000
Chances Are, You're Paying Too Much Tax... and You're Not Alone!
Increasing After-Tax Cash Flow Through Cost Segregation, BOMA, May 2002
How Owners can obtain Faster Write-offs of Building Cost, JCAT, Jan/Feb 2002
Money Found - Cost Seg Studies Can Help Client Realize Tax Savings, CalCPA, July 2006
Property Types with Highest SAVINGS Potential
Why Your CPA Hasn't Told You About Cost Segregation (MOST Frequently Asked Questions)
PRESENTATION: Cost Segregation: Tax Benefits for Commercial Property Owners
Overview of Engineering-based vs Residual-based Study Methodologies
Top-5 Things to "Know" about Cost Segregation?
Key Decision Factors when Deciding on COST SEGREGATION
EXAMPLE of Components Accelerated with Cost Seg Study
Case Study to demonstrate "possibilities" with Cost Segregation
See Tools Used by CSA Engineer (The "difference" is in the DETAILS!!)
CPA BROCHURE: Be the "Hero" to your Clients
INVESTORS / 1031 Exchange: See how Cost Segregation can bring EVEN MORE Tax Savings!
GREEN / LEED: See How Environment Friendly equals MORE Cash / Tax Savings!
QUIZ / EYE CHART: Click to See if you can figure this out "FUZZY"